Required: 1. If the market Interest rate is 7%, the bonds will issue at $1,840,000. Record the bond issue on January 1, 2021, and the first two semiannual Interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" In the first account field.) View transaction list EX: Record the bond issue. Record the first semiannual Interest payment. Record the second semiannual interest payment. 2. If the market interest rate is 8%, the bonds will issue at $1,714,969. Record the bond issue on January 1, 2021, and the first two semiannual Interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" In the first account field. Round your answers to the nearest dollar amount.) View transaction list X 1 Record the bond issue 2. Record the first semiannual Interest payment 3. Record the second semiannual Interest payment Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2021, the company Issues $1,840,000 of 7% bonds, due in 10 years, with Interest payable semiannually on June 30 and December 31 each year. 3. If the market Interest rate is 6%, the bonds will issue at $1,976,872. Record the bond issue on January 1, 2021, and the first two semiannual Interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account fleld. Round your answers to the nearest dollar amount.) View transaction list X 1 Record the bond issue. 2 Record the first semiannual Interest payment. 3. Record the second semiannual Interest payment